2005-Ohio-5146, 835 N.E.2d 383 Ohio Dept. of Taxation v. Kunkle. 2005-1039.Supreme Court of Ohio. October 5, 2005. Fulton App. No. F-04-025, 2005-Ohio-2092. APPEALS NOT ACCEPTED FOR REVIEW Tagged: 2005-Ohio-5146835 N.E.2d 383